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The abnormal spoilage is 270 units and the cost per equivalent unit is $3 for direct materials and $4 for conversion. The inspection point is

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The abnormal spoilage is 270 units and the cost per equivalent unit is $3 for direct materials and $4 for conversion. The inspection point is at the end of processing. There are 540 units in ending Work-in-process and normal spoilage is 180 units. What is the cost of spoilage shown separately on the cost report? Cost of spoilage

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